Land Valuation vs. Property Tax
Role of the NLA vs. Inland Revenue Department Clarified
Sometimes customers are confused about the role of the National Land
Agency and the Inland Revenue Department in relation to property taxes.
What is the NLA’s Role?
The National Land Agency does not collect property tax payments. Its
role is to assess the unimproved value of all properties in Jamaica. It
also has the mandate to maintain and update the Valuation Roll between
revaluations.
What is the Role of the Inland Revenue
Department?
The Inland Revenue Department has the mandate to collect property tax
payments. It is able to administer these payments through the Property
Tax System (PTS) which is in turn updated by the Land Valuation
System (the Valuation Roll) maintained by the National Land Agency.
Through mutual agreement, the Department is able to make certain
changes to the Valuation Roll such as postal addresses (subject to
verification by the Agency). Access to the Land Valuation System is,
however, limited to this action and to the viewing of data only.
What is the Valuation Roll?
The Valuation Roll is a record of data relating to all parcels of land in
Jamaica. It contains data on parcels covered by registered titles and
those that are unregistered. Information on the Valuation Roll includes
name of owner and person in possession, postal address, property
information such as title reference (volume and folio numbers), location,
size, value and land use ( for some properties).
Reasons for Making Changes to the
Valuation Roll
The following are the main circumstances which will require changes to
the Valuation Roll:

Change of Ownership or Possession

Subdivision of Land

Death of Owner

Change of Postal Address